South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-21-33 — Taxes as perpetual lien

Taxes on real property and any penalty and interest imposed is a perpetual lien against all persons and bodies corporate, except the United States and this state.

Last amended: Source: SL 1992, ch 80 , § 172; SL 2018, ch 63 , § 31.

Source: official text